Emergency Ordinance no. 120\/2021 (GEO 120\/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of\u00a0January 1, 2026, several significant updates and deadline transitions take effect to further digitise tax compliance and align with European standards.<\/p>\n
Key Updates Effective from 1st January 2026<\/strong><\/p>\n Expansion to Non-Resident Entities: Standardised Submission Deadlines: Removal of Pre-checks: Extension for Specific Exempt Entities:<\/u><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Farmers and Foreign Cultural Institutes:\u00a0The deadline for mandatory compliance for these specific sectors has been extended to\u00a0June 1, 2026.<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – B2C Specific Reporting:\u00a0While general B2C mandatory reporting began in 2025, specific provisions for operations with individuals take effect on\u00a0January 15, 2026<\/p>","protected":false},"excerpt":{"rendered":" Emergency Ordinance no. 120\/2021 (GEO 120\/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of\u00a0January 1, 2026, several significant updates and deadline […]<\/p>\n","protected":false},"author":239137924,"featured_media":12925,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1418],"class_list":["post-12923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-romania-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/01\/romeinv_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3mr","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=12923"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12923\/revisions"}],"predecessor-version":[{"id":12927,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12923\/revisions\/12927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/12925"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=12923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=12923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=12923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/u>Mandatory reporting in RO e-Factura is introduced for invoices issued to non-resident taxable persons who are not established in Romania but are registered for VAT purposes there, for operations where the place of supply is in Romania.<\/p>\n
\n<\/u>The deadline for transmitting invoices into the RO e-Factura system is amended from 5 calendar days to\u00a05 working days\u00a0from the date of issuance.<\/p>\n
\n<\/u>To comply with the EU\u2019s “VAT in the Digital Age” (ViDA) proposal, the requirement for government authorization (pre-checks) of invoices before they are considered valid is scheduled for removal beginning in January 2026.<\/p>\n